The following data has been collected about Keller Company's stockholders' equity accounts: Common stock $10 par value 10,000 shares authorized and
5,000 shares issued, 3,000 shares outstanding $50,000
Paid-in-capital in excess of par value, common stock 40,000
Retained earnings 15,000
Treasury stock 31,200

Some parts of the question are missing:

Assuming the treasury shares were all purchased at the same price, the cost per share of the treasury stock is:.

$15.60

Explanation:

we must first determine the number of treasury stocks:

treasury stocks = shares issued - shares outstanding = 5,000 - 3,000 = 2,000

cost per share in treasury stock = total treasury stock / number of shares in treasury stock = $31,200 / 2,000 stocks =  $15.60

Treasury stocks are stocks that have been repurchased by the corporation, and its account balance decreases stockholders' equity (contra equity account).

answera public company has access to more capital;